Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
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